rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Tax systems
  name:
    name part: Slemrod, Joel
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: Gillitzer, Christian
    role:
      role term: author.
  type of resource: text
  genre: bibliography
  genre: Electronic books.
  origin info:
    place:
      place term: mau
    date issued: 2014
    copyright date: 2014
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource (x, 223 pages) : illustrations.
  abstract: "Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy."--Publisher's website.
  note: Joel Slemrod and Christian Gillitzer.
  subject:
    topic: Taxation
  subject:
    topic: SOCIAL SCIENCES/Political Science/Public Policy & Law
  subject:
    topic: ECONOMICS/Public Economics
  classification: HJ2305 .S695 2014eb
  classification: 336.2
  identifier: 9780262319003
  identifier: 0262319004
  identifier: 1306203678
  identifier: 9781306203678
  identifier: 9780262026727
  identifier: 0262026724
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: OCoLC-P
    record creation date: 130510
    record change date: 20221121162655.6
    record identifier: in00004602588
    language of cataloging:
      language term: eng